Sikap Terhadap Mata Pelajaran Elektif Prinsip Akaun Di Kalangan Pelajar Di Pulau Pinang

The present study investigated the attitude of form four students toward principle of accounting as an elective and its relationship with teacher’s role, peer’s influence, home environment factors, gender and race. There were many studies done on students’ attitude and achievements in various subjects but studies on the students’ attitude toward principle accounting as an elective subject and its relationship with teacher’s role, peer’s influence, home environment factors, gender and race were scarce in this country. Therefore, this study is vital in view of its
present status as an elective subject in the Integrated Secondary School Curriculum. A quantitative exploratory study was conducted on the 343 form four students who are
taking principle accounting as an elective subject. Stratified random sampling was applied to select the respondents from 17 schools to represent 3065 population of 39 island secondary schools in Penang. Questionaire method was employed. The instruments used to measure the attitude of form four students toward principle accounting were statements of "Revised Math Attitude Scale” by Aiken & Dreger (1961) and revised by Aiken (1963), “Science Attitude Question” by Skurnik & ,Jefl(I 970) and some others constructed by the researcher using 5-point Likert scale. The reliability coefficients are as follow: 0.9421 (attitude), 0.9175 (teacher’s role), 0.7479 (peer’s influence), and 0.4381 (parents’support). The data were analyzed by using the Pearson Correlation to test the relationship; t-test and ANOVA to test the significant differences and STEP WISE regression to determine the best factor that predicts the attitude of form four students toward principle accounting. The 0.05 level of significant was used as critical level for decision-making
regarding the hypotheses. The major findings of the study are as follows: There is a significant relationship between the attitude of form four students toward principle accounting as an elective subject and teacher’s role; peer’s influence; parents’ support, attending principle accounting tuition; and possessing principie accounting revision books. There is no significant difference in the attitude of form four students toward principle accounting as an elective subject between the male and female
students: at the father’s and mother’s different occupation and education levels; and at the different monthly household income levels. 73.9% of the teacher’s role, peer’s influence andparents’ support significantly explained the variance in the attitude of form four students toward principle accounting as an elective. The teacher’s role is the best predictor accounting for 28.2% variance in the attitude of form four students toward principle accounting as elective.